Essays about: "karusellhandel"

Found 1 essay containing the word karusellhandel.

  1. 1. Value Added Tax : the Right to Deduct in Case of Carousel Fraud

    University essay from IHH, Rättsvetenskap

    Author : Helen Andersson; Karolina Franzén; [2008]
    Keywords : Value Added Tax; the right to deduct; carousel fraud; Mervärdesskatt; avdragsrätt; karusellhandel;

    Abstract : Taxable persons’ right to deduct input VAT is an integral part of the VAT system and may in principle not be limited. Carousel schemes deprive the Member States a great deal of tax revenue, investigations show that up to EUR 100 billion disap-pear every year. READ MORE